Form Nyc-Uxrb - Return Of Excise Tax By Utilities Page 2
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3Form NYC-UXRB
Page 2
S C H E D U L E B
S C H E D U L E C
Enter below all income received during the period covered by this return and
Details of miscellaneous income, lines 5,11 and 17 reported in Schedule A,
NOT reported in Schedule A, page 1.
page 1.
REFER TO LINE
EXPLANATION
AMOUNT
EXPLANATION
AMOUNT
#
ON PAGE 1
ADDITIONAL INFORMATION REQUIRED
A. State kind and nature of business
B. Telephone number (_____) _________ - _________________
C. If a corporation, in what state did you incorporate?
q Yes
q No
D. Does this return cover business at more than one location?
(
......................
IF YES, YOU MUST ATTACH A SCHEDULE LISTING ADDRESS AND GROSS INCOME APPLICABLE TO EACH LOCATION.)
E. The books of the taxpayer are in the care of:
s
s
Name
Address
G
I
graph are not required to file Form NYC-UXS for that period. An infor-
E N E R A L
N F O R M A T I O N
mation return may be required to be filed by September 1, of each year.
Effective for tax periods beginning after 1998, returns are only required
semiannually for taxpayers whose utility tax liability is $100,000 or less
SCHEDULE A
for the preceding calendar year, determined on an annualized basis.
Enter in line 1b all gross income, without any deductions, derived from
Taxpayers first becoming subject to the utility tax must file monthly
passenger revenue wholly earned within the territorial limits of the City.
returns for every month of the calendar year during which they first
become subject to tax.
Limited Fare Omnibus Companies as defined by Section 11-1101.10 of
the NYC Administrative Code, must report revenue from commuter ser-
vices in line 1a. Commuter services is defined as mass transportation
SCHEDULE B
service (exclusive of limited stop service to airports, racetracks or any
Enter all other gross income in Schedule B.
other place where entertainment, amusement, or sports activities are
held or where recreational activities are supplied) provided pursuant to a
franchise with, or consent of, the City of New York. Limited Fare
GROSS INCOME
Omnibus Companies must report all other passenger revenue in line 1b.
Include:
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all receipts from any sale made, including receipts from the sales of
HIGHLIGHTS OF 1998 LEGISLATION
residuals and by-products (except sale of real property) or service
Chapter 536 of the Laws of 1998 made the following changes to the New
rendered in the City, including cash, credits and property of any
York City Utility Tax:
kind or nature (whether or not the sale is made or the service is ren-
dered for profit) without any deduction for any cost or expense;
Effective January 1, 1998, a vendor of utility services includes every per-
son not subject to the supervision of the Public Service Commission who
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profit from the sale of real property;
provides telecommunications services, which are defined as including
any transmission of voice image, data, information and paging through
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profit from the sale of securities;
the use of wire, cable, fiber optic, laser, microwave, radio wave, satellite
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or similar media. See Ad. Code §11-1101.9.
profit from the sale of non-inventoriable personal property;
Effective January 1, 1998, receipts from sales of gas, electricity, steam,
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receipts from interest, dividends and royalties (other than interest
water or refrigeration or the rendering of gas, electric, steam, water or
and dividends received from corporations) without deduction for
refrigeration service to a landlord not subject to PSC supervision for
any cost or expense; and
resale by such landlord to tenants are not excluded from gross income
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of a utility.
gains or profits from any source whatsoever.
Effective January 1, 1998, gross operating income of a landlord not sub-
Do not include:
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ject to PSC supervision does not include income derived from the resale
gross income from the operation of hotels, multiple dwellings or
of gas, electricity, steam, water or refrigeration or gas, electric, steam,
office buildings by railroads;
water or refrigeration service to tenants, provided, that in the case of a
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resale of gas, electricity, or steam or gas, electric, or steam service, the
rents, except those derived from facilities used in the public service;
utility tax has been paid or accrued with respect to a prior sale. If such
and
income of a landlord is subject to tax, the amount of gross income
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gross income from sales for resale other than sales of gas, electrici-
included in gross operating income is deemed to be equal to such land-
lord’s cost, including transportation costs.
ty, steam, water or refrigeration or gas, electric, steam water or
refrigeration service to a vendor of utility services for resale to ten-
Effective January 1, 1998, landlords not subject to PSC supervision of all
ants.
whose gross operating income for utility tax purposes for any period
consists of income not subject to tax as described in the preceding para-
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